A rotating shower seat including a base member having a generally circular plate secured thereto. The circular plate has a plurality of radially disposed notches extending inwardly of a peripheral side edge thereof. A circular seat is rotatably coupled with the circular plate of the base member. The circular seat has a pivot rod extending downwardly therefrom and coupling with the circular plate. A lower surface of the circular seat has a circular bearing disposed therein to facilitate rotation of the circular seat with respect to the circular plate. A pair of handles are secured to the circular seat. A spring biased locking member selectively engages one of the notches of the circular plate.